https://www.taxtmi.com/caselaws?id=213447 The Tribunal set aside the Commissioner (Appeals)'s order and allowed the Revenue's appeal regarding a refund claim for customs duty. The Tribunal held that the refund claim was not maintainable without challenging the assessment order, which had already attained finality. It was clarified that Sections 17 and 149 of the Customs Act, 1962 did not permit amending a bill of entry after goods were cleared for home consumption, and the cited case laws were deemed inapplicable due to differing circumstances. en-us Wed, 15 Jun 2011 00:00:00 +0530 Fri, 20 Apr 2012 18:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213447 The Tribunal set aside the Commissioner (Appeals)'s order and allowed the Revenue's appeal regarding a refund claim for customs duty. The Tribunal held that the refund claim was not maintainable without challenging the assessment order, which had already attained finality. It was clarified that Sections 17 and 149 of the Customs Act, 1962 did not permit amending a bill of entry after goods were cleared for home consumption, and the cited case laws were deemed inapplicable due to differing circumstances. Case-Laws Customs Wed, 15 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213447